https://www.taxtmi.com/caselaws?id=799239 Electrically operated three-wheeled e-rickshaws, e-carts and hydraulic e-carts are classifiable under tariff heading 8703, while e-scooters fall under heading 8711. Where the vehicle's motor, inverter, control module, drivetrain and body are fitted, supplying it without a battery does not change its essential character as a vehicle propelled solely by electrical energy. The specified two- and three-wheeled vehicles therefore qualify for 5% GST. Refund entitlement for accumulated input tax credit arising from an inverted duty structure falls outside the categories permitted for advance rulings and is not admitted. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799239 Electrically operated three-wheeled e-rickshaws, e-carts and hydraulic e-carts are classifiable under tariff heading 8703, while e-scooters fall under heading 8711. Where the vehicle's motor, inverter, control module, drivetrain and body are fitted, supplying it without a battery does not change its essential character as a vehicle propelled solely by electrical energy. The specified two- and three-wheeled vehicles therefore qualify for 5% GST. Refund entitlement for accumulated input tax credit arising from an inverted duty structure falls outside the categories permitted for advance rulings and is not admitted. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799239